In recent years, for a more integrated memory cell, a non-volatile semiconductor memory device including a three dimensional structure has been proposed. By way of example, a non-volatile semiconductor memory device of a three dimensional structure having a fin-type stack structure is known.
However, in the non-volatile semiconductor memory device of a three dimensional structure, a plurality of memory cells stacked therein generally have different dimensions, film thicknesses, shapes or the like, which results in a problem that the memory cells in the stacking direction have different characteristics.